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V1051-20 ·24 April 2020 ·consulta-vinculante Medium impact
Tax

Special travel agency tax regime applies to study trips including third-party services

A company organising study trips to Canada has requested clarification on whether the special travel agency tax regime applies and how to calculate the taxable base. The DGT has ruled that this regime must be applied to travel services purchased from third parties, whereas the general regime applies to the company's own services.

In 6 key points

How it affects those involved

Companies organising study trips must distinguish between services provided directly and those outsourced to third parties to correctly apply the special tax regime and calculate the taxable base.

Lifecycle

2020-04-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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